scholarly journals PENGARUH REINVENTING POLICY, SIKAP RASIONAL, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Irene Catrine Purba ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Survey Research ◽  
Research Method ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Research Tool ◽  
Is Research ◽  
Negative Effect ◽  
Tax Fairness

Taxpayer compliance is an attitude of obedience in carrying out the provisions and regulations required taxation and must be done by taxpayer. Taxpayer compliance may be influenced by the reinventing policy, rational attitude, and tax fairness. The population in this research individual taxpayer in KPP Pratama Manado. The sample in this research is 50 respondents with using incidental sampling technique. This research method is a type of a survey research, is research conducted by using a questionnaire as a research tool. The analyzes technique used is multiple linear regression and by using software SPSS. The results show the reinventing policy (X₁) have a negative effect on the taxpayer compliance. Rational attitude (X₂) have an effect on the taxpayer compliance (Y). Tax fairness (X₃) has no effect on the taxpayer compliance (Y).Keywords: reinventing policy, rational attitude, tax fairness, tax compliance

scholarly journals Dampak Bank Specific Variables Pada Rasio Non Performing Loan Dalam Sistem Perbankan Indonesia

2016 ◽  
Vol 8 (3) ◽  
Author(s):  
Anita Carolina ◽  
Muhammad Madyan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Credit Rating ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Regression Coefficient ◽  
Significance Level ◽  
Significant Negative Effect ◽  
Negative Effect

Conventional banks are vulnerable to non-performing loans, because the credit is the main source income of a bank. Credit risk may still occur, even though the bank's management has made efforts based credit rating 5C. The purpose of this study was to determine how much influence the variable CAR, LAR, NIM, and ROE against Non-Performing Loans (NPL) in the banking companies listed on BEI. The sampling technique used is purposive sampling with criteria: (1) a conventional commercial bank listed on the BEI 2009-2013 period, (2) the bank that issued the annual financial statements in a row in the period from 2009 to 2013, and (3) bank which has a data completeness NPL, CAR, LAR, NIM, and ROE in the period 2009-2013. Data obtained from the annual report of each bank in 2009-2013. There are a total sample of 29 banks. The analysis technique used is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a significance level of 0.05. Before being tested by multiple linear regression, first performed classical assumption of normality test data. The results showed that there were no deviations from the classical assumption test. This indicates that the available data is normal or eligible to be used as a multiple linear regression model. From the analysis, CAR and ROE have significant negative effect on the NPL and LAR have not significant negative effect on the NPL, while variable NIM have significant positive effect on the NPL.

scholarly journals Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)

2021 ◽  
Vol 22 (2) ◽  
pp. 21-36
Author(s):  
Nik Amah ◽  
◽  
Ni Wayan Rustiarini ◽  
A. A. Hatmawan ◽  
◽  
...  
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Study ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Moral Sanction

This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analy sis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was negle c te d in increasing tax compliance.The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rv iv e while their tax obligations are the next priority. The considerations as thei r b asi s t o c arry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x c o mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o c o e rci on. Ta x re l ax at ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations

scholarly journals PENGARUH AKSESIBILITAS DAN CITRA DESTINASI TERHADAP NIAT BERKUNJUNG KEMBALI KE TELAGA TAMBING

2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Analysis Method

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals Pengaruh Komitmen, Komunikasi Dan Penanganan Masalah Terhadap Kepercayaan Nasabah Pada Bank Jatim Cabang Banyuwangi

2020 ◽  
Vol 16 (2) ◽  
pp. 311-325
Author(s):  
Angga Ade Permana ◽  
Muhammad Firdaus ◽  
Muhaimin Dimyati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Sampling Technique ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Purposive Sampling ◽  
Communication Problem ◽  
Customer Trust

This study analyzes the effect of commitment, communication, and problem handling on customer trust. The purpose of this study is to test and analyze commitment, communication, and handling problems to customer trust simultaneously or partially. The sampling technique in this study is nonprobability sampling and uses purposive sampling. The sample in this study amountedto 125 sample respondents to customers. The research method used in this study is multiple linear regression, t-test, f test,and the coefficient of determination R2. based on the results of the study indicate that the variables commitment (𝑋1), communication(𝑋2), and problem handling (𝑋3) simultaneously influence the customer's trust and commitment variable (𝑋1) and problem handling (𝑋3) partially effect on customer trust while communication (𝑋2) has no partial effect on customer trust in the East Java bank in Banyuwangi. Keywords:commitment, communication, problem handling,andtrust

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA

2019 ◽  
Vol 12 (2) ◽  
pp. 83
Author(s):  
Dwi Ratnaningsih ◽  
Waluyo Waluyo
Keyword(s):  
Tax Compliance ◽  
Sampling Technique ◽  
Survey Method ◽  
Tax Base ◽  
Negative Effect ◽  
The One ◽  
And Control ◽  
The Relationship ◽  
Tax Fairness

<p class="Style1">Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates &amp; Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving advertisement in Jakarta. The sampling technique is purposive sampling random sampling, which in this case is limited to a specific subject that can provide the desired information. A total of 100 samples was selected based on the selection of this sample. The data was processed by multiple regression method. The results of this study show that the variable Taxpayers Knowledge, Tax fairness, Sanctions and Investigation and Control Billboard positive effect on advertisement tax compliance on the Local Tax Department of DKI Jakarta. Rates and Tax Base, as well as the complexity of the Regulation have a negative effect on the advertisement tax compliance. While the service factors that Administration and Procedures and Officer quality does not affect the advertisement tax.</p>

scholarly journals Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah

2021 ◽  
Vol 5 (2) ◽  
pp. 95-109
Author(s):  
Rekno Sawiji Lestari ◽  
Saiful Anwar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Commercial Banks ◽  
Research Method ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Moderating Variables

The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.

scholarly journals PENGARUH KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP TURNOVER INTENTION

2017 ◽  
Vol 20 (3) ◽  
Author(s):  
Catur Widayati ◽  
Yolanda Yunia
Keyword(s):  
Organizational Culture ◽  
Statistical Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Turnover Intention ◽  
Sampling Technique ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Regression Tests

This study aims to determine the effect of compensation and organizational culture on turnover intention. The object of this study are employees of the company PT HadicoPersada with businesses engaged in outsourcing, located in Central Jakarta. This study was conducted on 47 respondents. The sampling technique used in this study is saturated samples. Therefore, the analysis of the data used is the statistical analysis in the form of multiple linear regression tests. These results indicate that partially, the variable compensation has a negative and significant impact on the variable turnover intention. Variable organizational culture has a significant negative effect on the variable turnover intention.

scholarly journals Pengaruh Tipe Kepribadian Dan Penggunaan Smartphone Terhadap Hasil Belajar Mata Pelajaran Ekonomi

Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 51
Author(s):  
Lusi Eka Lestari ◽  
Z Mawardi Effendi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Learning Outcomes ◽  
Random Sampling ◽  
Personality Type ◽  
Sampling Technique ◽  
Quantitative Analyse ◽  
Negative Effect ◽  
Smartphone Use ◽  
Positive Effect

This study examined to describe the effect of personality type and smartphone use on economic learning outcomes in class XI IPS at SMA Negeri 3 Kota Solok for the 2019/2020. Type of this study is associative quantitative. Population in this study is students of class XI IPS at SMA Negeri 3 Kota Solok 2019/2020, and sample in this study obtained using the slovin formula with proportional random sampling technique. Data analyse technique used is descriptive and quantitative analyse with multiple linear regression. The result of this study showed that 1) Personality type have a positive effect and significant on the economic learning outcomes with sig 0,006 < 0,05. 2) Smartphone use have a negative effect and not significan on the economic learning outcomes with sig 0,640 < 0,05. 3) Personality type and smartphone use have together effect on the economic learning outcomes with sig 0,009 < 0,05.Keywords : learning outcomes, personality type, smartphone used

scholarly journals PERILAKU CYBERLOAFING DITINJAU DARI PSYCHOLOGICAL CAPITAL DAN ADVERSITY QUOTIENT

2019 ◽  
Vol 3 (2) ◽  
pp. 186-194
Author(s):  
Devy Sofyanty
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Quantitative Methods ◽  
Psychological Capital ◽  
Mineral Resources ◽  
Sampling Technique ◽  
The Republic ◽  
Data Collection Technique

Abstract- Cyberloafing is the behavior of employees who use corporate or private internet for purposes that have nothing to do with work and are carried out during office hours. Assessing cyberloafing behavior in companies, institutions or organizations is important to minimize or even eliminate the factors that cause cyberloafing behavior. This study aims to examine and analyze empirically the influence of psychological capital and adversity quotient on cyberloafing behavior. The research method uses quantitative methods while the data collection technique is done through interviews and questionnaires, while the sampling technique used in this study uses purposive sampling technique. The subjects in this study were 150 employees in the Ministry of Energy and Mineral Resources of the Republic of Indonesia. Data were analyzed using multiple linear regression. Based on the results of the analysis, the following findings were obtained:  (1) simultaneously  psychological capital and adversity quotient negative and significant impact on cyberloafing behavior, (2) partially psychological capital negative and significant impact on cyberloafing behavior, (3) partially adversity quotient negative and significant impact on cyberloafing behavior. Keywords: Psychological Capital, Adversity Quotient, Cyberloafing Behavior  

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